The statute of limitations for the collection of customs debt extended from 3 to 5 years
The Law on Amendments to the Customs Law (“Official Gazette of the RS”, No. 144/2020), which entered into force on 5 December 2020, extended the statute of limitations for the collection of customs debt to 5 years, which means that a debt on customs may not be collected after the expiration of a period of 5 years from the date it was due. Exceptionally, a 10-year statute of limitations is imposed, if a debt on customs arose as a result of an action which, at the time it was committed, was subject to misdemeanor or criminal court proceedings.
Requests to the tax administration can now be submitted in electronic form
The latest amendments to the Law on Tax Procedure and Tax Administration, which entered into force on 1 January 2021, stipulates that a taxpayer can now submit a request for a refund of overpaid or incorrectly paid tax, a request for a tax refund, as well as settlement of due debt on another basis through tax rebooking, in electronic form through the Tax Administration e-portal or in writing – directly or via post.
How will the Serbian Business Registers Agency act when the Tax Administration submits a notification that a legal entity/entrepreneur is the subject to tax control?
Previously, the Serbian Business Registers Agency could not remove a legal entity/entrepreneur from the registry, or register changes in status and make changes to the data related to the founder, i.e. a company member, name, seat, role and form of organization, in case the Tax Administration submits a notification to the Serbian Business Registers Agency that the legal entity/entrepreneur will be subject to tax control, including the actions of the Tax Police aimed at detecting tax crimes.
With the latest amendments to this Law, the Serbian Business Registers Agency, in addition to the above stated actions, after receiving the notification from the Tax Administration, can no longer register the acquisition of shares or stocks in legal entities, or the establishment of new legal entities, in cases where the legal entity or entrepreneur is registered as a founder.
Delivery of tax decisions and other acts electronically
Amendments to this Law regulate that the tax decision and other legal acts may be submitted in electronic form to a natural person who submits tax returns in electronic form, through the e-portal of the Tax Administration, in which case no additional consent of the natural person is required.
On the other hand, to a natural person who submits tax returns in paper form, the tax act is submitted in electronic form, only if that person agrees with that method of submission.
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